This information relates to Emley Co.
1. On April 5 purchased merchandise from Hatcher Company for $25,000, terms 2/10, net/30.
2. On April 6 paid freight costs of $900 on merchandise purchased from Hatcher Company.
3. On April 7 purchased equipment on account for $30,000.
4. On April 8 returned some of the April 5 merchandise to Hatcher Company which cost $3,600.
5. On April 15 paid the amount due to Hatcher Company in full.

Instructions
(a) Prepare the journal entries to record these transactions on the books of Emley Co. using a periodic inventory system.
(b) Assume that Emley Co. paid the balance due to Hatcher Company on May 4 instead of April 15. Prepare the journal entry to record this payment.